It would be better if you helped this person learn how to do the question Zegroes. 
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there are 2 ways
15% of 32.50 = 15/100*32.50 = $4.875
$32.50 - $4.875 = $27.625
So either $27.62 or $27.63
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OR
100% - 15% = 85%
85% of $32.50 = 85/100*32.50 = $27.625
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